Limits on suo motu revisional power under Odisha VAT Act led to quashing of consequential appellate order

The Additional Commissioner of Sales Tax (Appeal) had no jurisdiction to exercise suo motu revisional power under section 79(1) of the Odisha Value Added Tax Act, 2004 against an assessment order passed by the Sales Tax Officer. The notification relied on by the Revenue did not extend revisional authority to such orders, so the revisional order was without jurisdiction and could not stand. As the revisional order was unsustainable, the consequential appellate order passed on its basis was also quashed.

---

---

Issues: Whether the Additional Commissioner of Sales Tax (Appeal) had jurisdiction to exercise suo motu revisional power against an order passed by the Sales Tax Officer under the Odisha Value Added Tax Act, 2004, and whether the consequential appellate order could survive.

Analysis: The revisional power under section 79(1) of the Odisha Value Added Tax Act, 2004 could not be exercised by the Additional Commissioner of Sales Tax (Appeal) in relation to the assessment order passed by the Sales Tax Officer. The notification relied upon by the Revenue did not extend such authority to revise an order of the Sales Tax Officer, and the revisional order was therefore without jurisdiction. Once the revisional order was found unsustainable, the appellate order passed against it also could not stand.

Conclusion: The suo motu revisional order was without jurisdiction and was quashed, and the consequential appellate order was also quashed.

---